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TMI Blog2017 (10) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... o discharge service tax, unless it is established that the counterpart / main contractor has discharged service tax on the very same services. Since no evidence is put forth in this regard, there are no ground to interfere with the demand raised in the impugned order. However, taking into consideration that the appellant was under bonafide belief that the main contractor would be liable to dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also providing port services to various clients prior to July 2001. Though port services became subject to levy of service tax with effect from 16.7.2001, the appellant did not discharge service tax. A show cause notice was issued proposing to demand service tax to the tune of ₹ 9,80,969/- along with interest and also for imposing penalties. The appellant paid service tax to the tune of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at they have paid appropriate taxes. That when the main contractor has paid the service ax, the appellant cannot be called upon to pay service tax for the same services. 3. The learned counsel also argued on the penalties imposed by contending that they have not discharged service tax liability for the reason that they were under the impression that the main contractor M/s. VSPL is liable to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is liable to discharge service tax, unless it is established that the counterpart / main contractor has discharged service tax on the very same services. Since no evidence is put forth in this regard, we do not find any ground to interfere with the demand raised in the impugned order. However, taking into consideration that the appellant was under bonafide belief that the main contra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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